Our clients benefit from the established external control mechanisms. They can prove that they have been appropriately audited and that they have been provided with professional consulting services. This evidence is highly important for rating procedures of credit institutions pursuant to Section 18 KWG.
Note: Before 2011, BDO AWT GmbH Wirtschaftsprüfungsgesellschaft was called AWT Horwath GmbH Wirtschaftsprüfungsgesellschaft. For this reason, old reports and certificates issued to the company before our change of legal name still carry the old name.
Peer Review (Quality Control pursuant to Section 57a Wirtschaftsprüferordnung, WPO) successfully passed
On August 14, 2008, we again obtained a certificate for successful participation in external quality controls in accordance with Section 57a (6) p. 3 Accountants' Ordinance (WPO). This certificate documents the successful examination of our quality assurance system and is a legal requirement for carrying out statutory annual audits. Failure to present such a certificate constitutes a legally defined basis for exclusion from acting as a qualified auditor (Section 319 (2) p.2, Nr. 2 HGB).
This quality assurance system is reviewed every three years by external auditors within the framework of peer review procedures (Sections 57a et seq., WPO) concerning compliance with and the effectiveness of quality standards developed by the profession.
Quality Management and Assurance System certified in accordance with DIN EN ISO 9001:2008
In order to ensure that we are capable to meet internal and external quality requirements in daily practice, AWT Horwath GmbH has decided to use the quality assurance system pursuant to DIN EN ISO 9001:2008.
With the DQS certification (Deutsche Gesellschaft zur Zertifizierung von Managementsystemen mbH), we achieved the highest quality level in terms of ISO certification.
However, in the interests of our clients we do not rest on what we have already achieved; therefore, the next step is an extension of our QMS with regard to the implementation of international quality standards as required by the IFAC ("Forum of Firms"), and preparation for a "global quality assurance review process".